Draft program law on corporate income tax budget measures tabled in the Chamber
In October, the Belgian Government reached an agreement on the federal budget. The draft program law including these measures has just been tabled in the Chamber of Representatives. From a corporate income tax perspective, the relevant provisions of the draft law are: Minimum tax A temporary reinforced minimum tax would be applicable until the law
Upcoming changes to the copyright regime
On 24 October 2022, the cabinet approved the draft of the program law which includes the changes to the copyright regime. This approval has been added to the draft law and filed with the Chamber of Representatives. With this approval, drastic changes to the regime, as we currently know it, are coming closer. The legislator
PwC’s Workforce Podcast – Equal pay and the upcoming reporting directive. Are you ready?
The European Unequal Pay Day is set this year on November 15th. As from this day, women will work “for free” in comparison to men until the end of the year. But what are the main challenges if we speak about the gender pay gap and how can companies deal with it? During this podcast,
PwC’s Workforce Podcast – The importance of ESG for you and your workforce
The importance of ESG for you and your workforce ESG plays a key role in the employee value proposition of companies, to attract talent and retain employees. In this context, ESG is an important topic for human resources (HR) and reward practitioners to consider. It also matters because HR and reward directors have a key
PwC as your guide in the changing Flemish incentive landscape
From the 1st of October 2022, establishing a climate plan and submitting a summary thereof became a new mandatory admissibility requirement for large companies and / or energy-intensive companies applying to most VLAIO subsidy programmes. The climate plan itself is an explanatory document containing the key actions a company will take in the coming years
PwC’s Workforce Podcast – Employee preferences
Employee preferences – how to redesign your Employee Value Proposition? We are living through turbulent times. The labour market remains tight with a high number of vacancies advertised, and the economic forecast is gloomier by the day. Attracting and retaining talent is high on the agenda of employers – along with cost containment. Raising salaries
Belgian government agrees on federal budget: an overview of what you should know
After intense negotiations, the Belgian government reached an agreement on the Belgian federal budget. Addressing the ongoing energy crisis, limiting the budgetary deficit and stimulating employment are some of the key topics that have shaped the agreement. It also contains several important tax measures an overview below: Temporary Belgian minimum tax: as a result of
Third quarter advance tax payment for assessment year 2023
Companies with a year-end closing on 31 December 2022 have the opportunity to make an advance tax payment for the third quarter of the year until 10 October 2022 to avoid or reduce a tax surcharge. This tax surcharge of 6,75% will be applied on the final amount of the Belgian corporate income tax due upon assessment. If,
